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Which of the Following Statements Does Not Properly Describe a Defined

Question 59

Multiple Choice

Which of the following statements does not properly describe a defined benefit pension plan?


A) Many assumptions are made in the determination of pension expense.
B) The employee bears little risk with respect to estimating the amount of the annual contributions to the plan.
C) The employer bears little risk with respect to estimating the amount of the annual contributions to the plan.
D) A pension plan asset is not recorded on the employer's balance sheet.

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